On the basis of this Order and Respondent’s Offer, the Commission finds that:
1. Epic Financial (CIK No. 1144892) is a revoked Nevada corporation located in Fresno, California. At all times relevant to this proceeding, the securities of Epic Financial have been registered under Exchange Act Section 12(g). As of November 3, 2010, the company’s stock (symbol “EPFL”) was quoted on the Pink Sheets, had seven market makers, and was eligible for the “piggyback” exception of Exchange Act Rule 15c2-11(f)(3).
2. Epic Financial has failed to comply with Exchange Act Section 13(a) and Rules 13a-1 and 13a-13 thereunder because it has not filed any periodic reports with the Commission since the period ended July 31, 2005.

In view of the foregoing, the Commission deems it necessary and appropriate for the protection of investors to impose the sanction specified in Respondent’s Offer.

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